Materials are added at the beginning of the production process at Santiago Company, which uses a FIFO process costing system. The following information on the physical flow of units is available fo the month of April.

Beginning work in process (40% complete) $22,500

Started in April $255,000

Completed in April and transferred out $240.000

Ending work in process (70% complete) $37,500

Compute the equivalent units for the conversion cost calculation.

Equivalent units total: ?